M/S. G. Dastagiri Reddy vs. The Assistant Commissioner (St)
Held
The High Court set aside the assessment order, reiterating its previous stance that the absence of a DIN invalidates such orders. The matter was remanded to the Assessing Officer for fresh assessment, subject to the petitioner depositing 20% of the disputed tax within six weeks.
Facts
A works contractor challenged an assessment order issued without a Document Identification Number (DIN) for the period 2022-23. The petitioner contended that the order was not properly served, having only been uploaded on the GST portal, leading to a delay in challenging it.
Key Issues
Whether an assessment order issued without a Document Identification Number (DIN) is valid, and whether uploading an order on the GST portal constitutes sufficient service under Section 169(1)(d) of the GST Act, 2017.
Sections Cited
Section 169 (1) (d) of the GST Act, 2017
AI-generated summary — verify with the full judgment below
APHC010152712025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7880/2025 Between:
M/S. G. DASTAGIRI REDDY, WORKS CONTRACTOR, REP. BY ITS PROPRIETOR, MR. G.DASTAGIRI REDDY, D.NO.1-17, MAIN ROAD, GOVINDAPALLE,
NANDYAL-518155, KURNOOL DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, NANDYAL-LL CIRCLE, KUNROOL DISTRICT, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001
...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.